Ohio Supreme Court, 1996

Maxxim Medical, Inc. v. Tracy

Ohio Supreme Court · Decided July 24, 1996 · Cook, Douglas, Moyer, Pfeifer, Resnick, Stratton, Sweeney

76 Ohio St. 3d 1201; 666 N.E.2d 1140

Cases that cite this one

3 later published cases cite this decision.

Maxxim Medical, Inc. v. Tracy (Ohio 1999)
Maxxim Med., Inc. v. Tracy (Ohio 1999)
Maxxim Med., Inc. v. Tracy (Ohio 1996)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Per Curiam.

Under Kempf Surgical Appliances, Inc. v. Tracy, we grant Maxxim’s motion to remand this matter to the BTA for it to rule on whether the equipment supplements impaired functions of the human body or aids human perambulation. We note that Maxxim had conceded that this equipment does not support weakened or non-functioning parts of the human body.

Furthermore, we reserve judgment on whether R.C. 4121.44(F) relieves Maxxim from collecting the sales tax when the Bureau of Workers’ Compensation pays for the equipment for Maxxim’s customers.

Judgment accordingly.

Moyer, C.J., Douglas, Resnick, F.E. Sweeney, Pfeifer, Cook and Stratton, JJ., concur.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.